US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 1
                      DEPARTMENT OF REVENUE AND TAXATION
    63-114.  FILING AND PAYMENT EXTENSIONS AS DISASTER RELIEF. (1) The state
tax commission may grant an extension of time for any filing, or any payment,
which is required under any tax law administered or enforced by the state tax
commission, to those persons whose ability to timely comply with their filing
or payment requirement was adversely affected by a disaster declared by the
President of the United States or by the governor of a state or territory of
the United States. The state tax commission may grant any person entitled to
an extension under section 7508A of the Internal Revenue Code, or regulations
promulgated thereunder, an automatic extension for similar returns and
payments due to this state.
    (2)  The state tax commission shall provide a procedure for affected
taxpayers to justify the extension and provide such other information as the
commission may require to support the taxpayer's application. A notice of
denial of an extension application shall be given in the manner provided for
notices of deficiencies in section 63-3629, Idaho Code, which shall be subject
to review as provided in section 63-3631, Idaho Code.
    (3)  No extension granted under this section shall be for a period in
excess of one (1) year.
    (4)  In all cases where the state tax commission has granted an extension
under this section, payment of the tax shall not be subject to any late filing
penalty or interest if payment of the tax is made on or before the extended
due date. Failure to file on the extended due date will thereafter cause the
imposition of penalty and interest. Section 63-3033, Idaho Code, shall not
apply to taxpayers who receive extensions under this section.
    (5)  Any rule, activity, procedure or form adopted by the commission to
facilitate the provisions of this section, are exempt from the provisions of
chapter 52, title 67, Idaho Code.